Conventional toilet seats are comprised of a horizontal base having a relatively large central opening located over the toilet bowl. The large size of the opening on conventional toilet seats does not permit a person situated thereon to be posteriorly supported on those members usually used in sitting, namely the two ischium or ischial tuberosities and the sacrum. The person thus usually relies upon the trochanter bones forming a part of the upper femur together with a contraction of muscles about the pelvic floor for support. the unrelaxed state of these muscles causes the bowel movement to be unnecessarily difficult. In particular, difficulties are encountered by persons with proctological problems such as hemorrhoids, following surgery, and the like.